Miss. Code Ann. § 43-15-11

(1) The board of supervisors of any county and/or the mayor and board of commissioners of any city and/or the mayor and board of aldermen of any municipality in this state are authorized and empowered, in their discretion, to expend out of any monies in their respective treasuries, to be drawn by warrant thereon, a sum or sums of money not exceeding a total of Twenty-five Dollars ($25.00) annually per One Million Dollars ($1,000,000.00) of the assessed valuation of the real and personal property thereof for the purpose of providing for the care, support and maintenance of homeless or destitute children of any county or municipality of this state who are supported, cared for, maintained and placed for adoption by any children's home society which operates over and serves the entire State of Mississippi, and which is approved and licensed by the Mississippi Department of Child Protection Services.

(2) The authority granted in this section is supplemental of and in addition to all existing authority for the expenditure of funds by such boards of supervisors and municipal governing authorities.